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2019 (4) TMI 586 - SC - Central ExciseValuation - inclusion of Dharmada charges (charitable donation from customers) in the assessable value - According to the Respondent, the Dharmada was meant for charity and was accordingly credited to charity - Held that:- The amount of Dharmada cannot be included in the transaction value for the purposes of assessments - The present case has been tagged with the case of M/s D.J. Malpani vs. Commissioner of Central Excise, Nashik [2015 (7) TMI 1118 - SUPREME COURT] - appeal dismissed.
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